If a CPA Recklessly Departs from the Standards of Due

question 21

Multiple Choice

If a CPA recklessly departs from the standards of due care when conducting an audit,the CPA will be liable to third parties who are unknown to the CPA based on:

• A)Ordinary negligence.
• B)Gross negligence.
• C)Strict liability.
• D)Criminal deceit.

Understand the referral process to medical specialists based on patient symptoms and conditions.

Recognize common gastrointestinal diseases and the diagnostic procedures associated with them.

Describe the procedures and purposes of allergy tests.

Identify neurological diseases and their distinguishing symptoms.

---

Definitions:

Immune System

The body's defense mechanism against infectious organisms and other invaders through a combination of physical barriers, cells, and proteins.

Lymph Nodes

Small, bean-shaped structures that are part of the lymphatic system and function as filters for harmful substances.

Diathesis-Stress Model

A psychological theory that suggests mental disorders develop due to a predispositional vulnerability together with stress from life experiences.

Specific Immunity

The immune system's targeted response to particular pathogens or foreign substances, involving recognition of specific antigens and memory of previous encounters.